Any person who knowingly uses a fake or improper use of the Taxpayer Identification Number of another person shall be guilty of an offense and shall be punished with imprisonment for a term up to which may extend to such 1 (one) year or to a fine which may extend to Tk. 1 (one) lakh or to both.
Income Tax
Section 317 : Punishment for using Fake Taxpayer Identification Number.
Any person who knowingly uses a fake or improper use of the Taxpayer Identification Number of another person shall be guilty of an offense and shall be punished with imprisonment…
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